TCTM02023 - Entitlement: Residence rules - Present and ordinarily resident: Ordinarily resident in the United Kingdom
Tax Credits (Residence) Regulations 2003, Reg. 3(1)(2)(3)(4)
»Ê¹ÚÌåÓýapp requirement to be ordinarily resident in the United Kingdom as imposed by regulation 3(1) of the Tax Credits (Residence) Regulations 2003 is subject to certain exceptions and these are explained at “Ordinary residence: people deported to the UKâ€� (below) and at TCTM02060.